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of <h1>Nathdwara Temple Board in Rajasthan gets tax exemption under section 10(23C)(v) for 2002-05, with strict compliance rules.</h1> The Central Government has notified the Nathdwara Temple Board, Nathdwara, Rajasthan, under clause (23C)(v) of section 10 of the Income-tax Act, 1961, for the assessment years 2002-03 to 2004-05. The notification stipulates that the Board must apply its income exclusively for its established objectives, invest funds only in specified modes, maintain separate accounts for any incidental business activities, file regular income tax returns, and, upon dissolution, transfer any surplus and assets to a similar charitable organization.
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